The neck on this trailer is fabricated from cut down to a 10" dimension 14" X 26 pounds per foot steel beam which is the same as the main frame. I laid out one of the beams, measured and clamped a cutting guide appropriately, then using my 35 amp plasma cutter, free hand cut the beam first to a dimension of 8.5 inches tall, then removed the balance from the "drop" rendering a elevation of 1.5 inches on the drop. Tonight after beveling both sides of both pieces along the cut line, I will weld them back together after "jigging". After the cutting of the beams action, I went to finalizing the existing neck stubs for final fitment. The "dressings" are both square and equal on both sides so after preliminary and final fitment, the task should go smooth. Gonna get "Momma" to watch the grand daughter so "Nikki" can run the skid loader to hold everthing in place while I weld over the weekend. The neck beam spacing is 36 inches so I'll get the neck section set on the floor upside down and weld the fifth wheel plate to it by spray transfer method. The photos show the beams with one being cut, (standing) the "drop", and the removed section of the beam on the outside of the "drop" section. Thanks for the complement Larry, and yes, It should outlast me; at least hopefully as I don't like doing something twice. Rob